https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/16
The matter’s subject value could not be determined from the record, so the taxing officer applied Schedule 7 of the Advocates Remuneration Order, 2014. Considering the nature of the matter and the applicable principles, the claimed instruction fee of Kshs.65,000 was excessive and was taxed down by Kshs.15,000....
Source-derived case information.
- Citation
- [2026] KEHC-DR 16 (KLR)
- Parties
- Applicant: KIONGO PAUL MURIMI, OMONDI ANDERSON MBAGO, MUCHELA ASTON ON’ENGE t/a Murimi, Ndumia, Mbago and Muchela Advocates; Respondent: APA Insurance Co. Ltd.
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Civil Application E363 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill taxed down
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Taxation of Advocate Client Bill of Costs, Instruction Fees, Discretion of Taxing Officer, VAT on Legal Fees, Reasonableness of Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
KIONGO PAUL MURIMI, OMONDI ANDERSON MBAGO, MUCHELA ASTON ON’ENGE t/a Murimi, Ndumia, Mbago and Muchela Advocates
Applicant
APA Insurance Co. Ltd.
Respondent
Procedural Posture
Advocate Client Bill of Costs Taxation / Ruling on Taxation
Legal Issues
- 1 Whether the applicant was entitled to the full instruction fee claimed
- 2 What basic scale applied to the bill of costs
- 3 Whether attendances and disbursements were properly drawn and supported
Ratio Decidendi
The matter’s subject value could not be determined from the record, so the taxing officer applied Schedule 7 of the Advocates Remuneration Order, 2014. Considering the nature of the matter and the applicable principles, the claimed instruction fee of Kshs.65,000 was excessive and was taxed down by Kshs.15,000. Attendances and disbursements were allowed as drawn because they were reasonable and supported. Applying advocate-client scaling and VAT, the bill was taxed at Kshs.177,906.30.
Court Disposition
Bill taxed down
Orders
- Applicant’s advocate-client bill of costs dated 19th August 2025 and filed on 22nd January 2026 is taxed at Kshs.177,906.30.
- A sum of Kshs.31,175.00 is taxed off from the entire bill.
Full Case Text
Judgment text and source record
1 paragraphs
 **REPUBLIC OF KENYA** **IN THE HIGH COURT AT NAKURU** **MISC. CIVIL APPLICATION NO. E363 OF 2025** **KIONGO PAUL MURIMI** **OMONDI ANDERSON MBAGO** **MUCHELA ASTON ON’ENGE** **P/A MURIMI, NDUMIA, MBAGO AND MUCHELA ADVOCATES**..........................................................................**APPLICANTS** **-VERSUS-** **APA INSURANCE CO. LTD.** ................................................ **RESPONDENT** **ADVOCATE – CLIENT BILL OF COSTS** ***(Matters arising from Nakuru CMCC No. E229 of 2022 – Benson Mwangi vs Mariam Eldaa Nakiete Fundi)*** **RULING AND REASONS FOR TAXATION ON THE APPLICANT’S ADVOCATE CLIENT BILL OF COST DATED 19TH AUGUST ,2025** **Introduction** The Applicant filed an Advocate – Client Bill of Costs on 22nd January,2026 urging the Taxing Officer to tax the same at **Kshs. 209,081.30** The Bill of Costs relates to legal fees for representing the Respondent in **NAKURU CMCC NO.229 OF 2022** On 28th July ,2026 Mr.Ochang for the Respondent when I directed parties to file their Written Submissions .The Respondent did not file theirs as directed . **The Law** I have carefully considered the Bill of Costs herein. This is a matter the Applicant was instructed in the year 2022 and hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.65,000.00** **The Law** I have perused the documents attached and the value of the subject matter cannot be determined from the same as the matter is still ongoing .This Schedule provides that: ***“In any suit or appeal by the nature of which no specific sum is sued for, claimed for or awarded in the Judgement (other than proceedings falling under Paragraph 3 below); such costs as the court in its discretion but not less than Kshs.20,000/=if undefended or unopposed and (subject to any special order for good reason connected with the nature and importance or the difficulty or the urgency of the matter) not to exceed Kshs.50,000/=.*** The Taxing Officer however, has discretion to increase this figure taking into account a number of factors including the following: 1. ***The nature and importance of the cause or matter.*** 2. ***The amount or value of the subject matter.*** 3. ***The interest of the parties.*** 4. ***The general conduct of the parties.*** 5. ***The complexity of the issues raised and novel points of law.*** 6. ***The time, research and skill expended in the brief.*** 7. ***The volume of documents involved.*** The discretion granted to the Taxing Officer must also be exercised judiciously and also subject to the principle of reasonableness. In the case of **PREMCHAND RAICHAND LTD & ANOTHER –VS- QUARRY SERVICES OF EA LTD & OTHERS [1972] EA PG 162** and **REPUBLIC –VS- MINISTER FOR AGRICULTURE & 2 OTHERS EX – PARTE SAMUEL MUCHIRI W’NJUGUNA & 6 OTHERS [2006 ]eKLR** where the court held as follows: ***“The complex element in the proceedings which guide the exercise of the taxing officer’s discretion must be specified cogently and with conviction. If novelty is involved in the main proceedings; the nature of it must be identified and set out in a conscientious mode.*** ***If the conduct of the proceedings necessitated the deployment of a considerable amount of industry, and was inordinately time consuming, the detail of such a situation must be set out in a clear manner.*** ***If large volumes of documentation had to be clarified, assessed and simplified, the details of such initiative by counsel must be specifically indicated apart of course from the need to show if such works have not already been provided for under a different head of costs”.*** In the case of **JORETH LIMITED –VS- KIGANO & ANOTHER [2002] E.A.92** the Court set out various factors that are to be considered in determine the instruction fee namely; the importance of the matter, general conduct of the case, time taken for it’s dispatch and the impact of the case on the parties. The Court has discretion to enhance instructions fees considering the complexity of the matter, responsibility by counsel, time spent, reason done and skill deployed by counsel. The Court must ensure that the Advocates instructions fees is to seek and has more and no less than reasonable compensation for professional work done. I have carefully considered the factual and legal issues with a view to gauge complexity of issues, importance of the matter, the amount involved, perusal of entire paper work, studying and preparing for the matter, responsibility shouldered based on the nature and importance of the subject matter. Bearing in mind all the aforesaid factors and the reasons herein and in exercise of the discretion vested in me, I am fully convinced that the amount sought by the Applicant is excessive. The taxation of ‘Advocates’ instruction fees should avoid any prospect of unjust enrichment. **Article 48** of the **Constitution** of the Republic of Kenya stipulates as follows: ***“The state shall ensure access to justice for all persons and, if any fee is required, it shall be reasonable and shall not impede access to justice.”*** Although the provision is directly talking about fees, I hold the considered view that the right of access to justice should also be safeguarded in relation to costs payable to Advocates. I am fairly convinced that the basic fee applicable is governed by Schedule 7 (2) of the Advocates Remuneration (Amendment) Order ,2014. On question of increase on the aforesaid basic fee and this being an Advocate – Client Bill of Costs, I am of the considered view that **Kshs.65,000.00 (Kshs.15,000.00)** is hereby taxed off. The items related to **service ,court attendances** and **disbursements** they are reasonably drawn to scale and disbursements are supported by receipts and I tax them as drawn . **Advocate Client Costs** The Advocates Remuneration Order 2014 Schedule 7 B on Advocate and Client costs provides that: As between Advocate and client the minimum fee shall be- 1. The fees prescribed in A above, increased by one half ;or 2. The fees ordered by the court, increased by one half ;or 3. The fees agreed by the parties under Paragraph 57 of this order increased by one – half ; as the case may be, such increase to include all proper attendances on the Client and all necessary correspondence. Total ……………………………………….….......…….…..**Kshs.102,245.00** Add one half ……………………………………...…………**Kshs.51,122.50** **Add 16%VAT …………………………………………………Kshs.24,538.80** **Total ………………………………………..…..………..…..Kshs.177,906.30** **Attendances and Disbursements** are reasonably drawn to scale and disbursements supported by receipts. I tax them as drawn . Advocate and Client Costs **Conclusion** Based on the foregoing therefore, the Applicant’s Advocate – Client Bill of Costs dated 19th August ,2025 and filed in Court on 22nd January,2026 is hereby taxed at**Kshs.177,906.30 (*Kenya Shillings one hundred and seventy seven thousand ,nine hundred and six and thirty cents )*** A total sum of ***Kshs.31,175.00 (thirty one thousand ,one hundred and seventy five )*** is hereby taxed off from the entire Bill *.* 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **26.8.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 26TH AUGUST ,2026** **In the Presence of:** Mr. Mwenda for the Applicant Mr.Ochwang for the Respondent Court Assistant: Phoebe